Tobacco exemption notifications covered kapoori tobacco as a product of tobacco, barring trade tax on the disputed assessments.

Tobacco exempted under the relevant trade tax notifications covered tobacco in any form, whether cured or uncured and whether manufactured or not, including its products. The amended notification of 31 January 1985 continued that exemption. Because kapoori tobacco had already been accepted in an earlier connected revision as a product of tobacco, that view bound the parties while it remained in force. On that basis, kapoori tobacco was treated as exempt from trade tax for the assessment years 1989-90 and 1992-93, and no tax was leviable on it.

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Issues: Whether kapoori tobacco, as a product of tobacco, was exempt from trade tax under the relevant exemption notifications for the assessment years 1989-90 and 1992-93.

Analysis: The notification dated 25 November 1958 exempted tobacco in any form, whether cured or uncured and whether manufactured or not, including all its products. The amended notification of 31 January 1985 continued that exemption. The petitioner's claim that kapoori tobacco was a product of tobacco had already been accepted by the Trade Tax Tribunal and affirmed by the Court in an earlier connected revision, and the respondents were bound by that view so long as it held the field.

Conclusion: Kapoori tobacco was held exempt from trade tax and no tax could be levied on it for the assessment years in question.

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